-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Eu6IBgg9kZkb2PIEKIXdbzY9ChY2HWeikOSsory/Gva8f5rDnhhCAqnMwuhW2gKa kU17Z8zY2PctnWzemFeFeA== 0001193125-10-145115.txt : 20100812 0001193125-10-145115.hdr.sgml : 20100812 20100623172436 ACCESSION NUMBER: 0001193125-10-145115 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100623 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FLOTEK INDUSTRIES INC/CN/ CENTRAL INDEX KEY: 0000928054 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS CHEMICAL PRODUCTS [2890] IRS NUMBER: 900023731 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7030 EMPIRE CENTRAL DRIVE CITY: HOUSTON STATE: TX ZIP: 77040 BUSINESS PHONE: 7138499911 MAIL ADDRESS: STREET 1: 7030 EMPIRE CENTRAL DRIVE CITY: HOUSTON STATE: TX ZIP: 77040 CORRESP 1 filename1.htm Correspondence

LOGO

2930 W. Sam Houston Pkwy N., Suite 300

Houston, Texas 77043

(713) 849-9911

June 23, 2010

Mr. Terence O’Brien

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Stop 4631

Washington, D.C. 20549

 

  RE: Flotek Industries, Inc.

Item 4.02 Form 8-K

Filed: May 21, 2010

File No. 1-13270

Dear Mr. O’Brien:

Set forth below is the response of Flotek Industries, Inc., a Delaware corporation (the “Company”), to the comment received from the staff of the Division of Corporation Finance of the Securities and Exchange Commission by letter dated June 17, 2010 (the “Comment Letter”), with respect to the above-referenced filing. For your convenience, the comment exactly as set forth in the Comment Letter has been repeated in bold face type.

 

1. Please note a report on Form 8-K is required to be filed within four business days after management’s conclusion that previously issued financial statements should no longer be relied upon because of an error in such financial statements. Refer to Instruction B and Item 4.02 of Form 8-K.

Response: The Company acknowledges that it is required to file a Current Report on Form 8-K within four business days after management concludes that previously issued financial statements should no longer be relied upon because of an error in such financial statements.

A copy of this letter has been furnished on EDGAR as correspondence. Please let us know if you have any questions or if we can provide additional information or otherwise be of assistance in expediting the review process.

 

Very truly yours,

/s/ Jesse E. Neyman

Jesse E. Neyman
Executive Vice President, Finance and Strategic Planning

 

cc: Ernest Greene (SEC)

W. Mark Young (Andrews Kurth LLP)

GRAPHIC 2 g14444logo.jpg GRAPHIC begin 644 g14444logo.jpg M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$" M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,# M`P,#`P,#`P,#_\``$0@`4@""`P$1``(1`0,1`?_$`+D```$"!P$!```````` M```````("0$"`P0%!PH&"P$``00#`0$```````````````$"`P0%!@<("1`` M``4#`@0"!@8%"0D``````0(#!`41!@<`""$Q$@E!$U%A<2(4%3(S-#46"J&Q M8B,W\(&14E,D-A<8P>'Q0G)&5F'Q0E(C-$,U%C;1YQ794*XQY`W-#P30KJ*EI):]VLK(1T>XG& M#V-:.&;EF5-Z<$13.807)[W`*#S'F7FW<]MW(6UI&71%P:30\7!M<`>VOZ57 MU-Z!_DZZ6<]]`Y^?>:=PCBY@=%)*(]8!@T,NKMS;_-S M62[OO#*N]VYK(P-=LBG*63C2W8]E^+;=MY\U:G+&/W#F,,Q%P2J@<#\`$-;` M[9]WNG`37`]L9#C3BN*\M]?.B?2KE9NS;-RDS=^9\?=GG<0S4"::0UP)&1-* MK8$/V"]K)4"DO#(&6K\?&]]S)SKV(2576'B8YBLVY"E$?1QU!/R?M\DFJ:5Y M>>VBK0_GMZHV(=#RW9[=MNWU\L4;7$-[JN<25++]@W;A8O%,YR/6BG4`'`!&@AIL?)%JRIBN)6$\1112?G@Y^W!S1S7MVV[G; MAP);('MPKB`6GB,$GNX-G/>$V>2:EX;;-S3/.!JA_LS`_4`TH1BVG`]ZRH<0 M`0Y"`4TBD4="$:$(T(1H0C0A&A"-"%BWVG8CPZ9FXE5;J`#AT)5$#(G,4INNE(8B9WO M:"6L;QXGN"ZGMMKMG)=A^*\P1,EWU\58K=^+65R>_P`#2@S[DH]CMHP,U&QU M!Q;:#MYCR/1C[/DGT6F[?PS9$QE`^'4*0[4AJ5$>``''E3_AIE!6N(32P.;I<`:)&>\+ M8GM_WEV*XM7*MFQ1YUN@Y&T;[8-BL[GM&6.B[:2X?46DAU0SQX:F. M::C$5^)JFK=GV[O,^R?-[#8!OO?/'D,\5*QVZ[@Y,3!"W'!)]"<3;L_+.$RI ME?)HE*DEU*`)3\#>K5=EW#<=HO#MF]$F#)CSD>S%>DNKG2/D[JUR0>NO0E@U M,\VZ;>SYD$IQ>YD8-=%37`98U70TD\(KT"4Z9DS%`Q%"&!0JQ3!4ITSD$2&* M/IY#K?-.5.*\%ZO[CHB"V5N8(I3M5V0_57T!3_?I'"B1KV.])Q"GTU.1H0C0 MA&A"-"$:$)O_`'*W'?BU/)DX?%)7AF)D(MZ0I MRM961F44T#E-[PMU#<.-=4KB;WI?H69D>8C,#N[ZKIO*%EMNR;/<\^;]#KB@ MK':QG)]QIJ"1_,QK36HK0A+-LRTX*RKKCI"5#Y'L]N/!H5>M.(\`U&E1H0C0A0J`>TVY6=A"!C[N MC?G\1*ST6JRE91.*2C&K.)(59)5`X&/U'-TC6FA3Q4#27)?V#]I'=RVURN0, MS;F^XK:FX'&%D85R[,J8\A+0N6$D'ET,[!G'-M2:#Z3,=FD2(ET$EZ#41Z.& MC).<\4H!0E+6[/&;LE;B^WQ@;+^8KB=GJL\7*>G4H82D`" MDKZ-"K'--][W.[7N+R1N6>]OCM.8ZBU3RJ]I/+>N8<>*O M!("P1"$;U^:DQ\PO0%0I01K0..A"N]OO=)WAXURW<';>[G%N6Y@?4W)0KEG:#U8B9Q`)].172552!8%3*)B42]0Z`58TCU,R";T[ MA,9WONW7;N%9R^^Y3;N44,Q93M+$[-O;5JW'".(28N=^WC4YYRM)%4(Z8-55 MO,.D2BA@J`>`ZKW%<%*S0X$@9)U+#>T?O%X*)D7PX`)"&R+% M7>Z[@N#$MS..NYY;V+;3N2_<@6[$V3<5H7+,R44VM*XW,,'FR4<9-LKYID1$ MH%)[H`'$:C2Z*T37.8TT(J4OM3"O=.V1;5M\.<-RN_*$W#JVIMHR;<&+V%N6 MY.P+ZT;VAK<,\B9_XF6ZD3@S<-CFH4!$1,&EQ30YCB``G&]L&ZRW;9[=.%-T MVZ/)43;K-3"=L7O?E[7-(-V1'3IQ;C%_(*(?$'1/(/W"YC^6BB!E5#CTE*(C M32U32*OTCM33^T?XA5!4PJOQ4 M,V2,$#(`!5$1.42$1,`"(F'BBA.!HNB#_)__`-E95^O\_P#Q63E_8_8?J?V= M"%Y':BBFWVZXE33``(%MGH%/3)/A'](ZH;;(6;?"#B:4^\K>NJ,3&]0-T,6# M!<4`[!H;@E&I<`$.?\@U?T M,W9'DK.A&5Z05X3D3`,H:VD9]%5C)(/9=1)/S%7HF(/08#`'JTG%314TD.R3 MQV',V=X^_P"(SY;V^K:IC##F$#[>,T*GO*S[WMV>DR2Z6.KA,P;C'QCM=V"2 MSGI*(TH`5'2I2&4P-3587MLWQ-XV_+_-KWML%OGUM[=LHR<0JW$?/;/V]JRJ MC1XD<*T4:+%*H4W@):Z,TAC`?12_EA<56M;O;0MW+B96DOE#/&0KWOS)U^+@ M1SV&?E7+FHN% MY&7);KYXJM6@^8=PN81]8Z8^,/IW*6%E0\]BZ<U-G7O9V1M"AK6(XC'[M!XFFVD%3D*H9?*6@N+U)\2+I..+U+NR&H34(F)..2D<-(JW, MKZ%EL6K;]E0,/:MI0D;;MLV^R;QL)!Q+1-G'1;!JF5)NT9MD@!-%%%,H%*4. M``&K0`6.<]U3AQ7H>HWHTM`FZW]B3GM753/MYQ&9,P"4UM&$OO!]'YB]`?:- M=8VP:[Z"+`_9XKH74]\3^?MT,9!:;BHH<_*W)*+3_E^C624[5(AB)J*F\H M0$*T$1T@23"M",UU>*;A\"(Q!9U;/&&TX84"./G2F3[+3B/)`.KSPD330,_) M.%1ZNN@AI5!0KEJ[HF\&4[K^JQA`@5I45-2K313S.P=^Q;'_,<6S$8_P1V];+ MBE"I0UJ;H\'6U$@LH4#`RAIN+CFA!,80ZC`@W*'MTAP4L#AI>3QHNB7-(A_I M2R6->'^15SC4!I_V@Y\?#2E5',-K>75WK2T+TMRYG+)J%J/>MPZ;PTB]5;H%`P5.<`*%0].HYL M8S^G$)(Z:QP_@4U3>W:PA>X=VKME5_XQEBXUWC83PMCVZL$9CAW`QTL28C;9 MC'J,)*2:8&.=*06*5))X,)+9 MKO::HX;WXX35+:5P6W=8)VZGEUA$`$>G=MI(R"B`R3MZ#;K."0&%R8PJ$#B( M:NC(*![`,=/Y_ZOMTN"91J0GLZO!1-?+6"Y!N9BZP1>H6I`E>D\ MM>;M1:-;R99UFF>AEF`OWQT?-`.GK+35>SETEUL\UTF@I]N*Z7U-VF*.WVWF M7;&DP[A:ZWN_I>'$%M>V@R2Z$#E.!ND0'I'I-X"`\.`AX:EI1Y7,P00"WTJO MIR%*<#"40*(`;@("(5"H"`A^K0A)9LG9O@?'>X7(FZ6TK/\`E^:\KQ36$OFZ MC/3JA*QS-T#Q!'X02@1/H<>\%!T(2B)VWV5R04Y;,RB#J&N*(D8.51$W2*\9 M+,U6$@WK01`5FK@Y:^%="$T,EV#^VDW0!JUPW+-6I>OI;M[K>)HEZZ]723RO M=K70C%+^N?:#MTOO#]M8%R'B&S,C8NL^`:VU;EOW[#1UU%BHQFS^`:G8JRC9 M<6C]NV``(NF!5`H''@&A.:XMQ";92_+U]MM*;^<'LS*;E@54ZGX.=Y6G%[&% M(U/[G^%SIC'`Q*`4*E0"@`CHRQ3_`'7'.@2Z\'16T#;O>[C:Q@.TL:XQO./@ M64[)6)8-OQ<,Z+#'0%=G*7`,:1$[A=XD43%56*(G&O'3FO\`<9KU#.E/YO&F M?Q60/+N_.V7_`)!+!,W8#)H;<:3[9=6A9K].JN%*KV6XW:%@C=K'V9%9QM(U MU,L?77%7M:Z!7JC,(ZXX=T5Y'OZIE$5?(<$`P%'APTK@0!QJL,P/+G2'!I\H M'(=-3LG"'6`5*8[8XA7PKIBD3 M39^P[VVC+NETL/2K;XQ\ZDED6MTO44#/'JOG.E2I`B)2F64XC3GH4OO/IPHM MU8I[4&RS"T#E.VK!QU)QT-F:R)C'F0&;BX7+LDQ:LZU(SDX\/,('D_$-TP#J M#E30FN>YPH4N7&&-+0P_8-J8SL2-^4VA94*PM^W8T5!6%E%QK9-HS;^:(`)Q M301*%?&FA,28,[]OC:YN-RE96;\D8X2)E_'QJVKDJUGHV[>;(A#$,BFXGF:8 M/79$!)1,#&_=E$2APT(6<_T88\_\[SM]H^+_`(N3_P!H_MN?T_7ST(6B=TS6 M9:T5)3-KM(MMC//D+%IF>N&F-%G_`,>A=,9#)])G\TSFUDBK&"AB MM@$PC0!UBKL3VEW];&W4UXHX4R&&([ZKM?3VY@YYY3NNFVX!C-[UFXV][Y-( M+PVAB/"A`)`[4X/9]V0UYV_$W5:[V.FK>GV+>2B9B,>)NF,BT7+4%D5TJIJ= M!P$AJ"-#%$!XAK+M:U[!*#BX9=GQ7%+^&]VR[DVR[@?'?PO+7L<"TBG'%>J\ MV@"(@',```&M>6H2Z0'TFB:7Q@#''N5;4B0!2 MG,?774,LLD=-#=53CW*.0L%-9H.WA\?'@D][DMR./=K^)[ORSD>20CXBW8MT MK$LC*!\=<]P?#K&B;;B6XB4SF0E7I"HIE+4:FTFX7<>W6AN[@@1@=O'@%M?( M'(^_]0N;;?E79(7233/;K>T%S8HZC7))_2UC:DUSI1-U]K+!M]/CY2WPYVB3 M1F:]TLN,C&Q$FT3^9V5BABJ*]C0/6J47+1S\`X$JZ?54*``ZPVPOGN]5Y.TL MU^GC@"*8_:%Z!_,USULD<&T=$>1RQW*^P1`3R,-&W%V1_=D(&!HX5'>4\L@4 MP&.)A`1&G$/0%>`@'B&MB=(QWD;FW->5VU$887:J$\*4'8KC34*3H]8Z=51> MWWJ(%IXZ0FJ[$Q0Y MB`>T=,#FG(JGQIQ0!BCQ`P#[!#3J%)4%1ZB^D/Z=(E&.2AUD_K!S$.?B'/\` MHT#S8C)+I=V+1>X;N$R/I^4*B*K.!@VIA` MTA+R*A0312+[QE#E#QU6NMP@VZ(SSG"APXGP"V;E'D+F;J%O46R\M0.FF+A[ MAIY(VN.D/D=DT-.()[,$T/@/;SE[?OFN+WH;QH=Y`X:MAZ9SMHVY.A,5J$?U M$".OR_XA4%"GEG:0%7(W<%,*"@>Z/&NM8M[2[WVY_$+^K=LK5D9X]A(7J+F_ MGSEGH=R@_I1TQ>V7G.<%NY[DW%U?YH87BA`!\I(*??2;()^6*:1$BIIE2232 M*!$DDB%Z2)IIE`"D(0H4``X`&MQ&E@T1BC5XS>`;@SDETSL23B:G.IXE721: M=7/C3GJ%D/MN<^M=2?I:T:1FJNI4(T(1H0C0A&A"-"%`2@-*@`TY5`!I[-"2 M@RX+#RK9-V`M7+=)RP[EY!>?NK M"%Q))3&+K[>JB"GRQBO)+*AC=D=4M:1CY<`0LAE/'K9$HT%Y*3[E:-,R3%,>H0Z#=/'B--5H-QN8VO;>P:`S MB,0?`IMUTOY>W3V/^#[U;W,T[C2&:D<*=H62Q7 MVS"W'?,7G/>WE&7W/YBC724E!1$LU1AL86.HFQR\NF>:EQ-2234XG,U60+R#V!^K3.Y1COS4="5&A" M-"$:$(T(1H0C0A&A"M'7(/8.@>L*K<>MGBK!S]6/L+^L-5G_`#1XJW;_`.X- M_P#5:ISM_"VY_O7[K>?#O M7SR=[7\3[R_P[]_N_M_UW,GT_P!K7.+?YAR7U8M/]JC^9Z1DMG]O+^(L+]R_ M>#3[K^O^UI?0]?HU#=_,9EZO_"P>\_XDWKRX^"^@+BS_``%:?WG]U-_MW+Z( M_1_8]&ND6OR8_F>GX+Y3]1/^TWORO\AWIS^/?VK8@E._T`KPOT0]@?JU$
-----END PRIVACY-ENHANCED MESSAGE-----